Setting up and running a charity – guidance

Independent examination of charity accounts: examiners (CC32)

Find out about the role and responsibility of independent examiners when examining the accounts of a charity.


Archwiliad annibynnol o gyfrifon elusennau: Canllaw archwilwyr

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Flowchart: Eligibility requirements for independent examination

Siart llif: Gofynion cymhwyster ar gyfer archwiliad annibynnol


This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.

The guidance also sets out the directions to independent examiners, which must be followed in any examination.